Ould & Carrington v. City of Richmond

Citations

• 23 Va. 464
• 14 Am. Rep. 139

Syllabus

<p>1. The council of the City of Bichmond may lay a tax upon lawyers as such.</p> <p>2. The ordinance of the council provides that lawyers and others shall be divided into six classes, and that those in each class shall pay a certain sum as his tax; and it directs that the committee of finance shall place each lawyer in the class to which they shall think he properly belongs, looking to all the circumstances of the case. And it is provided that when the committee have completed their classification, public notice shall be given, and any lawyer dissatisfied with Ms classification, may appear before the committee and have it corrected if erroneous. Held :</p> <p>1. The tax is not an income tax, nor are (he duties imposed on the committee legislative, but ministerial; and the ordinance is not unconstitutional.</p>